Items Job 2526 Job 2527 Job 2528

(as on June 11) (as on June 24) ( as on June 30)

Direct Materials $ 5,000 $ 10,000 $ 4,000

Direct Labor $ 10,000 $ 25,000 $ 7,000
Factory Overheads:
Variable overheads @ $ 6,400 $ 7,600 $ 5,200
$4 per direct labor hour
Fixed Overheads @ $2 $ 3,200 $ 3,800 $ 2,600
per direct labor hour
Total cost of the Jobs $ 24,600 $ 46,400 $ 18,800